2013 Maryland Code
TAX - PROPERTY
§ 13-403 - Transfers between spouses and former spouses
§13-403.
(a) In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12-101 of this article.
(b) An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a property settlement, divorce decree, or dissolution of a domestic partnership is not subject to a county transfer tax.
(c) (1) To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.
(2) To qualify as a former domestic partner under this section, an individual shall submit evidence of dissolution of a domestic partnership.
(d) The exemption under subsection (b) of this section for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property.
§ 13-403 - 1. Transfers involving certain Maryland Stadium Authority affiliates.
An instrument of writing pursuant to which the Maryland Stadium Authority transfers title to, or creates a leasehold interest in, real property if the transferee or lessee is an Authority affiliate as defined in § 10-601 of the Economic Development Article is not subject to a county transfer tax.
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